News & Analysis as of

Tax Liability › Foreign Investment › Real Estate Investments

Vinson & Elkins LLP

Update: OBBBA Tax Provisions Impacting REITs and Foreign Investors

Vinson & Elkins LLP on

On July 1, 2025, a little over two weeks after the Senate Finance Committee released its draft tax title (the “Initial Senate Draft”), the U.S. Senate secured sufficient votes to advance its version of the “One Big Beautiful...more

Davies Ward Phillips & Vineberg LLP

Selected US Tax Developments

Davies Ward Phillips & Vineberg LLP on

Canadians who emigrate to the United States or elsewhere face many decisions and considerations associated with departure, but careful tax planning should not be an afterthought. When an individual ceases to be resident in...more

Rivkin Radler LLP

Swapping Foreign Real Properties On a Tax Deferred Basis

Rivkin Radler LLP on

Over the last couple of years, several of my friends have become citizens of the country from which their parents emigrated to the U.S. Also during that period, some acquaintances took advantage of the so-called “golden...more

Bilzin Sumberg

Proposed Regulations May Affect Taxation of Foreign Investors in REITs

Bilzin Sumberg on

On December 29, 2022 the IRS and the Treasury Department issued a notice of proposed rulemaking (REG-100442-22) (the “Proposed Regulations”) that, among other things, affects the determination when Real Estate Investment...more

Cadwalader, Wickersham & Taft LLP

New Look-Through Rules Will Impact Foreign Investment in REITs

Cadwalader, Wickersham & Taft LLP on

Proposed regulations issued on December 29, 2022 include a new look-through rule that will affect the determination of whether a real estate investment trust (“REIT”) is considered to be domestically controlled. A REIT is...more

International Lawyers Network

Establishing A Business Entity In Mexico (Updated)

International Lawyers Network on

I. General Overview - As of 2020, Mexico has a population of 126,014,024 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

International Lawyers Network

Establishing A Business Entity In Mexico

International Lawyers Network on

I. General Overview - As of 2015, Mexico has a population of 119,938,473 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Gerald Nowotny - Law Office of Gerald R....

Uso de produtos de fundos domésticos e seguro de colocação privada para investir nos EUA

Gerald Nowotny - Law Office of Gerald R.... on

Este artigo vai mostrar juntos os benefícios de usar fundos dos EUA para determinados investimentos internos. Fundos nos EUA considerados fundos estrangeiros para fins tributários (é a primeira nota). O uso de seguro de vida...more

Hogan Lovells

Non-resident SDLT surcharge: adding 1% and more complexity

Hogan Lovells on

When the government announced in 2018 that foreign investors into the UK property market were to be targeted with an additional SDLT levy, we said that the devil would be in the detail....more

Hogan Lovells

Dancing To The Wrong Tune? Theresa May’s Additional SDLT Levy On Foreign Buyers

Hogan Lovells on

Theresa May’s announcement at the Conservative Party conference that foreign investors into the UK property market were going to be targeted with an additional SDLT levy has caused further consternation within the industry....more

Skadden, Arps, Slate, Meagher & Flom LLP

"Senate Finance Committee Takes Unanimous Step Toward FIRPTA Reform"

Skadden, Arps, Slate, Meagher & Flom LLP on

On February 11, 2015, the Senate Finance Committee unanimously approved a significant reform to the Foreign Investment in Real Property Tax Act (FIRPTA). The proposal demonstrates the continued bipartisan legislative...more

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